https://www.taxtmi.com/forum/issue?id=107639 Cenvat credit of CVD and SAD on imported packing material is allowable only when the material is received in the factory and used in or in relation to manufacture of dutiable final products. If rejected prior to receipt, credit cannot be availed. If rejected after receipt and credit taken, the credit must be reversed when the rejected material is not chargeable to excise duty; if dutiable, the credit may be used to pay duty on the rejected material, subject to departmental adjustment where credit exceeds duty payable. en-us Sat, 29 Nov 2014 10:36:52 +0530 Thu, 23 Jan 2025 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107639 Cenvat credit of CVD and SAD on imported packing material is allowable only when the material is received in the factory and used in or in relation to manufacture of dutiable final products. If rejected prior to receipt, credit cannot be availed. If rejected after receipt and credit taken, the credit must be reversed when the rejected material is not chargeable to excise duty; if dutiable, the credit may be used to pay duty on the rejected material, subject to departmental adjustment where credit exceeds duty payable. Discussion-Forum Central Excise Sat, 29 Nov 2014 10:36:52 +0530 https://www.taxtmi.com/forum/issue?id=107639